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I-3 - Taxation Act
Section 726.4.17.12.1
Disposition versions
726.4.17.12.1. Where, after 4 June 2014, a corporation makes a public issue of shares referred to in the first paragraph of section 726.4.17.12, the percentage of 15% mentioned in subparagraph ii of subparagraph a of the second paragraph of that section is, in respect of the share issue, to be replaced by a percentage of 12%.
The first paragraph does not apply in respect of a public issue of shares following
(a) an investment made on or before 5 June 2014; or
(b) an application for a receipt for the preliminary prospectus or an application for an exemption from filing a prospectus, as the case may be, made on or before 4 June 2014.
